TMI Blog2011 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal after expiry of six month from the date of dismissal of the appeal for non-prosecution. In the impugned order no such objection appears to have been raised on behalf of the appellant before the Tribunal in absence of which the plea cannot be raised for the first time before this Court, appellant is unable to give the date on which the application was filed and the date on which the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law :- (i) Whether the Tribunal is legally correct in restoring the appeal of the respondent to its original number beyond six months? (ii) Whether the Tribunal is empowered to recall its own order under the provisions of Central Excise law? 2. Against the order-in-original passed by the Commissioner of Central Excise, the respondent-assessee filed an appeal before the Tribunal against le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the appellant is unable to give the date on which the application was filed and the date on which the fact of dismissal of appeal for non-prosecution came to the notice of the assessee. Since huge amount was involved, the Tribunal having been satisfied about the bona fides for the non-appearance of the assessee, there is no ground to interfere. No substantial question of law arises. 5. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
